SAC Code 9963: Accommodation, food, beverage services
SAC code 9963 classifies accommodation, food, beverage services under India's GST system. GST rate: 18%.
GST Rate Breakdown
- GST Rate: 18%
- CGST + SGST (intra-state): 9% + 9%
- IGST (inter-state): 18%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
18% is India's standard GST rate applying to the majority of goods and services
18% is India's standard GST rate applying to the majority of goods and services. Accommodation, food, beverage services falls in this bucket. Full ITC available.
Sample Calculation for Accommodation, food, beverage services
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Intra-state: ₹900 CGST + ₹900 SGST
- Inter-state: ₹1,800 IGST
- Total: ₹11,800
When to Use SAC Code 9963
Use SAC code 9963 on every tax invoice for accommodation, food, beverage services. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about SAC 9963
What is SAC code 9963?
SAC code 9963 classifies accommodation, food, beverage services under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Accommodation, food, beverage services?
Accommodation, food, beverage services attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Accommodation, food, beverage services exempt from GST?
No. Accommodation, food, beverage services attracts 18% GST on every taxable sale.